Simplified ETR Test
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/in-detail/multinationals/global-and-domestic-minimum-tax/transitional-cbc-reporting-safe-harbour/simplified-etr-test
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.